Look at the following description of a problem domain: The bank offers the following types of accounts to its customers: savings accounts, checking accounts, and money market accounts. Customers are allowed to deposit money into an account (thereby increasing its balance), withdraw money from an account (thereby decreasing its balance), and earn interest on the account. Each account has an interest rate. Assume that you are writing an application that will calculate the amount of interest earned for a bank account. Identify the potential classes in this problem domain. Refine the list to include only the necessary class or classes for this problem. Identify the responsibilities of the class or classes.

Variable rate cd’s = $90 treasury bills = $150 discount loans = $20 treasury notes = $100 fixed rate cds = $160 money market deposit accts. = $140 savings deposits = $90 fed funds borrowing = $40 variable rate mortgage loans $140 demand deposits = $40 primary reserves = $50 fixed rate loans = $210 fed funds lending = $50 equity capital = $120 a. develop a balance sheet from the above data. be sure to divide your balance sheet into rate-sensitive assets and liabilities as we did in class and in the examples. b. perform a standard gap analysis and a duration analysis using the above data if you have a 1.15% decrease in interest rates and an average duration of assets of 5.4 years and an average duration of liabilities of 3.8 years. c. indicate if this bank will remain solvent after the valuation changes. if so, indicate the new level of equity capital after the valuation changes. if not, indicate the amount of the shortage in equity capital.